Customs Smuggling Under Jordanian Law: The Penalty and the Lawyer's Role
A single customs seizure places the merchant or importer before a double liability: financial liability that may reach several times the value of the goods, and criminal liability that may extend to imprisonment and the confiscation of the goods and the means of transport. Jordanian Customs Law No. 20 of 1998 and its amendments deals with the offense of customs smuggling through precise provisions that distinguish a passing procedural error from an intentional criminal act, a distinction that only a lawyer familiar with the details of the law and case law can properly grasp. For this reason, the most dangerous mistake the accused can make is to give statements or sign a settlement before a specialist has studied the file and precisely determined their legal position.
1. What Is Meant by Customs Smuggling Under Jordanian Law?
Customs smuggling is bringing goods into, or taking them out of, the Hashemite Kingdom of Jordan in a manner contrary to the customs legislation in force, whether with the intent of evading the duties and taxes owed or with the intent of violating the prohibitions and restrictions imposed on certain goods. Its meaning is not limited to secretly moving goods across the border out of sight of the authorities; it extends to "paper" forms that do not require crossing the border line in secret, such as declaring incorrect data about the type, value, origin or weight of the goods, using forged documents, or concealing part of the quantity.
Customs smuggling differs from an ordinary customs violation in that it involves the intent to evade or to violate a prohibition, while a violation remains within the framework of a procedural error that does not carry the same criminal intent. This distinction is not a theoretical detail; it is the decisive factor that determines whether the incident is merely an administrative fine or a criminal charge with all its elements, and it is the first thing the lawyer works to establish on reviewing the file.
2. Forms of Customs Smuggling: Actual and Constructive
Jordanian law and case law distinguish between two main types of smuggling, which differ in how they occur but share the same seriousness:
Actual (physical) smuggling occurs when goods are physically moved contrary to the rules: bringing them in or taking them out other than through official customs centers, using unapproved routes, unloading and loading them in unlicensed places, or bringing in prohibited or restricted goods without the necessary approvals.
Constructive (deemed) smuggling is the more dangerous form for a merchant acting in good faith, because it does not require physical smuggling across the border; rather, the law treats it as smuggling by force of the text whenever certain presumptions are present: declaring a value lower than the real one, submitting incorrect invoices, concealing the true origin of the goods, or manipulating the quantity or weight. Here the importer may find themselves accused of smuggling because of an error in an invoice or a misjudgment of the value of the goods, without having intentionally concealed anything.
The following table summarizes the essential differences as the lawyer views them when characterizing the incident:
| Point of comparison | Actual smuggling | Constructive smuggling | Customs violation |
|---|---|---|---|
| Nature of the act | Physical movement of goods contrary to the rules | A paper or declaratory act that the law treats as smuggling | A procedural error in the customs transaction |
| Secretly crossing the border | Usually yes | Not required | No |
| Criminal intent | Required for the offense to exist | Presumed to exist unless the contrary is proven | Not present in its criminal form |
| Legal description | A smuggling offense | A smuggling offense by force of the text | A violation calling for an administrative fine |
| Focus of the lawyer's work | Proving there was no unlawful movement | Proving good faith and the absence of intent | Recharacterizing the matter from an offense to a violation |
3. The Elements of the Customs Smuggling Offense
Like all offenses, the offense of customs smuggling rests on two interlinked elements:
The material element
This (the actus reus) consists of the unlawful act itself: bringing in or taking out the goods contrary to the procedures, or submitting an incorrect declaration or document. It is the element around which the customs authority's evidence concentrates, in the form of seizure records, reports and valuation reports.
The mental element
This (the mens rea) rests on criminal intent, meaning the offender's will being directed at evading duties or violating a prohibition with knowledge that the act is unlawful. This is where the most delicate points of the defense lie: an accounting error, ignorance of a procedure, or reliance on data provided by another party may all negate criminal intent and move the incident from a smuggling offense to a violation that does not rise to full criminal liability. Among the points the lawyer scrutinizes when assessing the file is whether this intent is present, since proving its absence may change the fate of the case entirely, and it is in itself a technical legal question not settled by general impressions.
4. Penalties and Consequences of Customs Smuggling
The Jordanian legislature has taken a strict approach to customs smuggling offenses, given their effect on Treasury revenues and on protecting national production from unfair competition. The consequences of proving the offense escalate according to its gravity, its circumstances and the type of smuggled goods, and overall they include:
- Financial fines calculated as a proportion of the value of the goods and of the duties evaded, which may reach several times that value.
- Confiscation of the goods that were the subject of the smuggling, which may extend to the means of transport and the tools used in committing the act.
- Custodial penalties in certain cases, which become harsher with repetition, the gravity of the violation or the nature of the prohibited goods.
- A claim for the duties and taxes originally owed, separately from the fine.
The exact figures and percentages for each penalty are not fixed; they vary with the facts, are affected by legislative amendments, and depend on how the customs authority characterizes the act. For this reason, reading the indictment and accurately estimating the likely penalty is work that comes before any defense step.
Practical note: The value of the likely fine and the fate of the seized goods cannot be estimated from a general table, because they depend on the characterization of the incident, the customs valuation report and whether intent is proven. More seriously, the "constructive smuggling" form may arise from an error in an invoice without any intent to smuggle, and it is counted against the merchant unless they prove their good faith. The lawyer therefore studies the valuation report and the seizure record item by item before building any position, and this is a question where a first impression is not enough without consulting a specialist lawyer.
5. The Lawyer's Role in Customs Smuggling Cases
The danger in customs smuggling cases begins at the moment of seizure, not at the moment of trial. In the first hours, statements are recorded that may bind the accused throughout the stages of the case, and seizure and valuation measures are taken that may be hard to remedy later. The lawyer's role here is not only a closing pleading, but early intervention that balances the authority of the customs body against the rights of the accused.
The lawyer first examines the legality of the seizure, search and valuation procedures, since some of them may be flawed in a way that opens the door to a plea of nullity. The lawyer examines whether criminal intent is present, which is the axis that separates the offense from the violation, and works to prove the client's good faith where the incident arose from a procedural or accounting error. The lawyer also scrutinizes the documents and invoices that are the subject of the accusation, especially where the accusation concerns declaring incorrect data or using forged papers, a matter that intersects with the offense of forgery under Jordanian law and requires a precise characterization that distinguishes an error from intentional forgery.
Because many of these cases fall on import and trading companies, the lawyer's task extends to the preventive side: reviewing supply contracts and customs declaration mechanisms before a violation occurs, which relates directly to the work of a corporate and commercial law lawyer. A merchant who organizes their legal position in advance is less exposed to falling into forms of constructive smuggling. Once the charge has actually been made, choosing the most suitable path, from pleading the absence of intent to challenging the seizure procedures to regularizing the legal position where the law permits, differs according to the facts of each file, which is itself a legal point that merits consultation before any action.
6. Frequently Asked Questions
What is the difference between customs smuggling and a customs violation?
Smuggling is an offense that involves the intent to evade duties or to violate a prohibition, and it gives rise to criminal liability. A violation is a procedural error that does not carry the same criminal intent, and it is usually dealt with by an administrative fine. Recharacterizing the incident from an offense to a violation is among the most important aims of the defense.
Can a merchant be accused of smuggling without moving goods across the border?
Yes. The "constructive smuggling" form makes certain paper acts, such as declaring a value lower than the real one or submitting an incorrect invoice, smuggling by force of the text, even if the transaction went through the official customs center.
Is an unintentional error in an invoice considered smuggling?
It may initially be viewed as constructive smuggling, but proving the absence of criminal intent and good faith may move the incident to a violation. This proof is a technical question that depends on the documents and the circumstances of the transaction, and the lawyer handles it.
What penalties follow from customs smuggling?
They include financial fines that may reach several times the value of the goods and the duties, confiscation of the goods and sometimes the means of transport, and custodial penalties in certain cases, in addition to a claim for the duties owed. They vary according to the gravity of the incident and the type of goods.
Is the means of transport used in smuggling confiscated?
Confiscation may extend to the means of transport and the tools used in committing the act, depending on the circumstances of the case and what is proven about their connection to the smuggling. This is one of the questions argued in the defense.
What does the lawyer warn against when goods are seized?
The lawyer warns against making any statement or signing any admission before consulting a specialist lawyer, because what is said in the first hours may bind the accused later. Studying the seizure record and the valuation report comes before any defense position.
Does it make a difference if the accused is a company rather than an individual?
Liability may reach both the company and its representatives, and the angles of defense differ accordingly. This is why the criminal side overlaps with the commercial side in cases involving import and distribution companies.
Legal Consultation
Customs smuggling cases are among the most sensitive and complex files, as they combine a financial liability that may weigh heavily on a merchant acting in good faith who made a procedural error, and a criminal liability that may reach anyone against whom the intent to evade is proven. The longer legal advice is delayed, the more the liability grows and the narrower the defense options become, especially since seizure, valuation and pretrial detention measures are taken early and may be hard to remedy later. To obtain specialist legal consultation in criminal cases, or to read our related articles on the offense of fraud under Jordanian law and the role of a corporate lawyer in Jordan, you can contact Alabwini Law Firm.
